Market leading insight for tax experts
View online issue

Another Abuse of Process

 
Jason Collins and Ben Cooper McGrigors discuss the recent collapse of yet another Customs & Excise case
 
There may be no better example of the need for the new independent prosecution body for revenue and customs matters than the decision of Mr Justice Crane on 26 May 2005 staying criminal proceedings brought against Mr Uddin and four others. The proceedings were stayed because of a serious abuse of process by the prosecution arm of HM Customs & Excise (as was) surrounding its failure to disclose highly relevant information to the defence. That decision followed Mr Justice Pontius' ruling earlier that month that there had been a serious abuse of process by HMCE in a similar case R v Lewis and others. The Independent estimated that the costs of these...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top